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en-USDepartment of Revenue Servicesen-US en-USState of Connecticuten-US en-USPO Box 2937en-US en-USHartford CT 06104-2937en-US(en-USRev. 12/18en-US)en-USForm REG-1en-USBusiness Taxes Registration Application 1. � Reason for Filing Form REG-1 en-US(en-UScheck the applicable box)en-US:en-USen-USen-USOpening a new business including but not limited to: a. � An existing out-of-state business opening a location in Connecticut or a remote seller (see instructions); � � � � � � � � � � � � � � � � � � en-USor c. � An existing out-of-state business having employees in Connecticut (including nonresident contractors and loan-out companies). en-USen-USMarketplace facilitator that collects and remits sales tax on behalf of marketplace sellers.en-USen-USOpening a new location. en-USEnter your Connecticut Tax Registration No:en-US � en-USen-USen-USRegistering for additional taxes. en-USEnter your Connecticut Tax Registration No:en-US � en-US en-USen-USen-USReopening a closed business.en-US en-USEnter Connecticut Tax Registration No. of the closed business:en-US � en-USen-USen-USPurchasing an ongoing business. The buyer of an existing business may be responsible for tax liabilities of the previous owner. � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � en-USportal.ct.gov/DRSen en-USEnter Connecticut Tax Registration No. of the previous owner:en-US � en-USen-USen-USForming a business entity under Connecticut law or a non-Connecticut entity required to register with or to obtain aen-US � � � � � � � � � � � � � � en-US � � � � � en-USen-USen-USChanging organization type. en-USEnter your current Connecticut Tax Registration No:en-US � � en-USExplain: � � en-USen-USen-USHousehold employer intending to withhold Connecticut income tax for housekeepers, nannies, caretakers, etc.en-USen-USen-USOther (explain); see instructions en-USWho Needs to Complete REG-1. � 2. � en-USType of Entityen-US � en-US � � � � en-US � C Corporation � en-US � � � � � � � en-US � S Corporation en-US � en-US � � � � � � � en-US � � � � en-US � en-US � � � � � � � � en-US � � � � � � � � en-US � en-US � � � � � � � � en-US � en-US � Other (explain): � 3. � Nature of Business Activity en-US(cen-USheck the box(es) that best describe your business)en-US:en-USen-USen-US Retaileren-USen-US � en-USen-USen-US Manufactureren-USen-USen-US Service provideren-USen-USen-US Other (explain): � 4. � Major Business Activity � Describe your major business activities: � � � � � 5. � Business Name and Address en-USDRS use onlyen-US - Connecticut Tax Registration Number � � � � � � � en-US � � � � en-USwww.census.gov/eos/www/naicsen-US � � � � en-US � Sole proprietorship en-USen-USGeneral partnershipen-US � � � en-US � � en-US � � � � � � � � � � � � � � � � � � � � � � � � en-USTrade or 223doing business as224 name � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � en-US � � � � � � � � � � en-USPhysical address (PO Box not accepted) number and street � � en-USMailing address (if different from physical address) number and street or PO Box � � en-USBusiness telephone numberen-US( )en-USEmail addressen-USBusiness bank name American LegalNet, Inc. www.FormsWorkFlow.com Page 2 of 4Form REG-1 (Rev. 12/18) 7. � Income Tax Withholding � � � � � � � � � � � � � � � en-US en-USto pay wages to resident employees or nonresident employees who work in Connecticut? �. ................................. en-US � Yes � en-US � No � � � � � � � � � � � � � � � � � en-US en-USfor this new location under that number, enter that number here and skip to Section 8; otherwise continue. � � Are you an out-of-state company voluntarily registering to withhold Connecticut en-US en-USincome tax for your Connecticut resident employees who work outside of Connecticut? �. ...................................... en-US � Yes � en-US � No � � � � � � � � � � � � � � � � en-US en-USannuities, retirement distributions, or gambling winnings to Connecticut residents? �. ............................................. en-US � Yes � en-US � No � Do you pay nonresident athletes or entertainers for services they render in Connecticut? �. ................................... en-US � Yes � en-US � No � Do you only have household employees and wish to withhold Connecticut income tax? (see instructions) �. .......... en-US � Yes � en-US � No � Do you only have agricultural employees and wish to withhold Connecticut income tax? �. ..................................... en-US � Yes � en-US � No � en-USYes � � � � � � � � � � � � � � en-US � � � � en-USForm CT-941en-US, en-USConnecticut Quarterly Reconciliation of Withholdingen-US, annually? �. ........................... en-US � Yes � en-US � No � � � en-USYesen-US to any of the income tax withholding questions, en-US en-USenter the daten-USe you will start withholding Connecticut income tax. en-US................................................ � � � � � � � � � � � � � � en-US / / � m � m � d � d � y � y � y � y � � � � � � � � en-US en-US Attach a separate sheet if needed. � � � � � � � � � � � � � � � en-US en-US en-USm m d d y y y yen-US / /en-US( )en-US( )en-US( )en-US( )en-US( )en-US en-US en-USm m d d y y y yen-US / /en-US en-US en-USm m d d y y y yen-US / /en-US en-US en-USm m d d y y y yen-US / / � � � � en-USNumber and street � � � � � � � � � � en-USNumber and street � � � � � � � � � � en-USNumber and street � � � � � � � � � � en-USNumber and street � � � � � � American LegalNet, Inc. www.FormsWorkFlow.com Page 3 of 4Form REG-1 (Rev. 12/18) 8. � Sales and Use Taxes � en-USDo you sell, or will you be selling, goods in Connecticut (either wholesale or retail)? �. ........................................... en-US � Yes � en-US � No � Do you rent equipment or other tangible personal property to individuals or businesses in Connecticut? �. ............ en-US � Yes � en-US � No � Do you serve meals or beverages in Connecticut? �. ................................................................................................ en-US � Yes � en-US � No � Do you provide a taxable service in Connecticut? For a list of taxable services, visit the DRS website at en-US en-USportal.ct.gov/DRSen-US to review en-USInformational Publication 2017(25)en-US, en-USGetting Started in Business. en-US........................en-US � Yes � en-US � No � Are all of your sales made through a marketplace facilitator that collects and remits sales tax for you? en-US �. ............. en-US � Yes � en-US � No � � � � en-USYesen-US to any of the sales and use taxes questions, en-US en-USenter the dateen-US you will start selling or leasing goods or taxable services. �. .................................... 8a. � Prepaid Wireless E 9-1-1 Fee � Do you sell prepaid wireless services in Connecticut? en-US...........................................................................................en-US � Yes � en-US � No � � � en-USYesen-US, en-USenter the dateen-US you will start to sell these in Connecticut. �. ........................... 9. � Room Occupancy Tax - Do not complete this section if the room occupancy tax is collected and paid by a third party that is � en-USregistered with DRS to collect the tax. � Do you provide rooms for rent in a hotel, motel, lodging house, or bed and breakfast en-US en-USestablishment in Connecticut for 30 consecutive days or less? �. ............................................................................. en-US � Yes � en-US � No � � � en-USYesen-US, en-USenter the dateen-US you will start to provide rooms for renten-US en-USfor lodging purposes in Connecticut. �. .............................................................................................. 10. � Business Entity Tax - en-US en-USDo not complete this section if the entity is liable for the corporation business tax. � The business entity tax applies to all of the following business types formed under Connecticut law and to those non-Connecticut � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � en-USConnecticut Secretary of the State. � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 1. � en-USTreated as a partnership if it has two or more members;
